§ Next, I propose to broaden the tax base. I have never disguised my personal view that the coverage of value added tax in this country is too narrow. Under the EC's sixth VAT directive, there are serious limits on the Government's ability to extend it to things which are exempt, but we do have the freedom to introduce separate taxes, and that is what other European countries do. I propose to follow their example —in two particular areas, which I believe are well suited to this country.
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- AIR PASSENGER DUTY 134 words c934
- INSURANCE PREMIUM TAX 176 words